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Impact of information disclosure ratings on investment efficiency: evidence from China
16 references·1 citing·33 second hop
Impact of information disclosure ratings on investment efficiency: evidence from China (2022)Impact of information disclosure ratings …Who Blows the Whistle on Corporate Fraud? (2010)Who Blows the Whistle on Corp…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Analyst coverage and earnings management (2008)Analyst coverage and earnings…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Over-investment of free cash flow (2006)Over-investment of free cash …The economic implications of corporate financial reporting (2005)The economic implications of …Illiquidity and stock returns: cross-section and time-series effects (2002)Illiquidity and stock returns…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Financial accounting information and corporate governance (2001)Financial accounting informat…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Market Liquidity and Performance Monitoring (1993)Market Liquidity and Performa…Managerial discretion and optimal financing policies (1990)Managerial discretion and opt…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Information disclosure ratings and stock price crash risk (2024)Information disclosure rating…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Firms, Contracts, and Financial Structure (1995)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Law and Finance (1998)Corporate Ownership Around the World (1999)A Survey of Corporate Governance (1997)Government intervention and investment efficiency: Evidence from China (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Earnings Management During Import Relief Investigations (1991)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Editor's Choice Digesting Anomalies: An Investment ApproachThe Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Liquidity Risk and Expected Stock Returns (2003)Asset pricing with liquidity risk (2005)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)A review of tax research (2010)Textual Analysis in Accounting and Finance: A Survey (2016)
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References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 2002Illiquidity and stock returns: cross-section and time-series effects10,008 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 1990Managerial discretion and optimal financing policies3,679 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2006Over-investment of free cash flow2,918 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2010Who Blows the Whistle on Corporate Fraud?1,877 cited
  • 2008

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Analyst coverage and earnings management
1,826 cited
  • 1993Market Liquidity and Performance Monitoring1,717 cited
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    • 2024Information disclosure ratings and stock price crash risk22 cited